Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
Managerial accounting -- History;Taylor, Frederick Winslow, 1856-1915;Fayol, Henri, 1841-1925;Production control -- History
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature....
Accounting Historians Journal;Authorship -- Style manuals;English language -- Rhetoric
Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that...
Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood...
Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In...
Ashanti (Kingdom) -- Politics and government;Finance, public -- Ashanti (Kingdom)
Ashanti was an empire which flourished in the forest region of present-day Ghana in the 16th and 17th centuries. Ashanti was a monarchy with a bureaucracy financed through taxes. The system of tax collection was one of apportionment among the...
John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the...
Dividends -- History;Capital markets -- History;Income -- History
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part...
The accounting profession has changed to meet the requirements of business, government and other economic influences. In particular, standards of practice and principles to guide the selection of choices have been developed, modified, restated and...
Finance, public -- Georgia -- History;Verelst, Harman;Colonial administrators -- Accounting
Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to...
Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
Dissertations abstracted are: Medieval Records of Ombersley Manor (Rentals and Court Rolls, 1300-1500) by Gabriele Pietro Scardellato; Gods, Godsagare Och Landbor 1450-1520: Studier i de senmedel-tida fralsegodsens funktion (Estates, Estate Holders...
Medicine -- Practice -- Accounting;Account books -- History
This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and...
Nonprofit organizations -- Accounting -- Standards -- United States;Finance, public -- Accounting -- Standards -- United States
This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness...
Auditing -- History;Dicksee, Lawrence Robert, 1864-1932. Auditing;Montgomery, Robert Hiester, 1872-1953. Auditing
Audit emphasis this century has swung away from chasing entries through the books to values being "fairly presented" and then back again. Now, however, what was "chasing entries through the books" has become "verifying internal controls." This...
In this paper, an author discovers his heritage: the income taxes which evolved in the South of the United States during the nineteenth century. These taxes are of interest because many tax concepts which are now taken for granted were developed...
Accounting -- Southern states -- History;Bookkeeping -- Southern states -- History;Plantations -- Louisiana -- History;Minor, William J.
Very little information exists on the accounting methods and procedures of the great cotton and sugar plantations in the Southeastern United States during the period preceding the Civil War. Fortunately, one sugar planter, William J. Minor of...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
